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Form 3CA: This form is used when the accounts of a business or profession are already audited under any other law, like the Companies Act. It includes the audit report and details of the audit conducted.
Form 3CB: This form is used when the accounts are not audited under any other law. It includes the audit report conducted solely for tax purposes.
Form 3CD: This is a detailed statement of particulars required to be furnished under Section 44AB. It includes details about the taxpayer’s income, deductions, loans, expenses, and other financial data.